The 940 number is not bad at all - there are tons of people who are still skeptics about the A1 boards, lots of people who still think to either go with MorphOS or A1/AOS 4.0 once its out...
I would suggest to manufacture a double amount of boards (2,000) because once the NDA will be expired, people will get the developers boards while other will get the consumer version - things would move pretty fast, and I don't think that staying with 0 boards will help sales so much. The 2000 number is a low risk number, since the skeptics number of people is obviously more then the people who bought the coupon, and once things start rolling - people are getting convinced and they'll buy..
Just my 2 cents..
Hetz (Heunique)